Tvl. Prince Traders Vs The Stata Tax Officer

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W.P.No.23708 of 2026

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED: 02-07-2026

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CORAM

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THE HON'BLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY

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W.P.No.23708 of 2026 and W.M.P.Nos.25683 & 25684 of 2026

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Tvl. Prince Traders, Rep by its Proprietor Ameer Abbas. 381-B/2/89, Palakkad Main Road, Gandhi Nagar, Coimbatore-641 008. Presently at 6/2, KGK Road, Sastha Nagar, 3rd Street Kuniyamuthur, Coimbatore-641 008.

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..Petitioner(s)

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Vs

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The State Tax Officer, Kuniyamuthur Assessment Circle, Commercial taxes Buildings, Dr.Balasundaram Chettiar Road, Coimbatore-641 018.

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..Respondent(s)

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Prayer: Writ Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari, to call for the records of respondent pertaining to the impugned Show Cause Notice in FORM DRC-01 No.ZD3306243308693 dated 27.06.2024 and the consequent impugned Order in FORM GST DRC-07 No.ZD330326038806C read with Rectification Order in FORM GST DRC-08 No.ZD3303260388484 dated 05.03.2026 passed by the respondent and quash the same.

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https://www.mhc.tn.gov.in/judis

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W.P.No.23708 of 2026

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For Petitioner(s): Ms.Prageetha.J, for Mr.S.Jaikumar For Respondent(s): Ms.Amirta Poonkodi Dinakaran, Government Counsel (Tax)

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ORDER

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An assessment order dated 05.03.2026 and a rectification order dated 05.03.2026 are assailed in this writ petition primarily on the ground that said proceedings duplicate proceedings initiated by the central GST authorities, which are the subject of an appeal pending before the appellate authority.

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2.Adverting to order dated 20.12.2024 of the central GST authorities, learned counsel for the petitioner submits that said order was issued pursuant to an investigation. She also submits that the issues adjudicated therein are the same issues forming the subject of the order impugned herein. Relying on the judgment of the Supreme Court in Armour Security (India) Ltd. v. Commissioner, CGST, Delhi East Commissionerate & Another, 2025 (8) TMI 991 (SC), she contends that the Supreme Court issued guidelines to be followed in such matters by the central and state GST authorities. As per such guidelines, she submits that the state authorities ought not to have proceeded after being put

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on notice about the proceedings initiated by the central authorities.

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https://www.mhc.tn.gov.in/judis

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W.P.No.23708 of 2026

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3.Ms.Amirta Poonkodi Dinakaran, learned Government Counsel (Tax),

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responds by submitting that the state GST authorities were unable to access the proceedings of the central authorities and therefore, the impugned order was issued.

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4.On comparison of orders dated 20.12.2024 and 05.03.2026, it is evident

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that both orders relate to the same issues and pertain to the same assessment period. Given the fact that the central GST authorities issued the order earlier and such order is currently the subject of an appeal pending before the appellate authority, the orders impugned herein cannot be sustained.

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5.Therefore, the orders impugned in this writ petition are quashed and this

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writ petition is allowed without any order as to costs. Consequently, connected miscellaneous petitions are closed.

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02-07-2026

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Index: No Speaking order Neutral Citation: No hvk

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https://www.mhc.tn.gov.in/judis